Corporate biodiversity disclosure: The role of institutional factors and corporate governance

IF 8.3 2区 管理学 Q1 BUSINESS Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-28 DOI:10.1002/csr.2865
Ahmad Hambali, Desi Adhariani
{"title":"Corporate biodiversity disclosure: The role of institutional factors and corporate governance","authors":"Ahmad Hambali, Desi Adhariani","doi":"10.1002/csr.2865","DOIUrl":null,"url":null,"abstract":"Extensive environmental degradation also has a negative impact on biodiversity, which plays a crucial role in both human survival and economic development. This condition has prompted various parties, including companies, to provide their contributions in preventing further severe damage. This study aims to examine the role of institutional factors, namely environmental performance and governance at the national level, as well as the role of corporate governance factors represented by board size, the proportion of independent directors, board diversity, and the presence of sustainability committees, in the corporate disclosure of biodiversity initiatives. The sample of this study comprises companies from 37 countries during the period 2016–2020. The study adopts a quantitative approach and utilizes analytical methods such as logistic regression and fixed‐effect panel data analysis. Research findings indicate that the national environmental performance as an institutional factor, board size, and the existence of sustainability committees as representatives of corporate governance mechanisms are positively associated with corporate biodiversity disclosure. Meanwhile, the national governance index and the proportion of independent directors have a negative impact. Lastly, in general, the proportion of female board members does not significantly affect biodiversity disclosure. However, additional tests reveal its significance in companies operating in the environmentally‐sensitive industries.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Social Responsibility and Environmental Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1002/csr.2865","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

Abstract

Extensive environmental degradation also has a negative impact on biodiversity, which plays a crucial role in both human survival and economic development. This condition has prompted various parties, including companies, to provide their contributions in preventing further severe damage. This study aims to examine the role of institutional factors, namely environmental performance and governance at the national level, as well as the role of corporate governance factors represented by board size, the proportion of independent directors, board diversity, and the presence of sustainability committees, in the corporate disclosure of biodiversity initiatives. The sample of this study comprises companies from 37 countries during the period 2016–2020. The study adopts a quantitative approach and utilizes analytical methods such as logistic regression and fixed‐effect panel data analysis. Research findings indicate that the national environmental performance as an institutional factor, board size, and the existence of sustainability committees as representatives of corporate governance mechanisms are positively associated with corporate biodiversity disclosure. Meanwhile, the national governance index and the proportion of independent directors have a negative impact. Lastly, in general, the proportion of female board members does not significantly affect biodiversity disclosure. However, additional tests reveal its significance in companies operating in the environmentally‐sensitive industries.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
公司生物多样性披露:制度因素和公司治理的作用
广泛的环境退化也对生物多样性产生了负面影响,而生物多样性在人类生存和经济发展中都发挥着至关重要的作用。这种情况促使包括企业在内的各方为防止进一步的严重破坏做出贡献。本研究旨在探讨制度因素,即国家层面的环境绩效和治理,以及以董事会规模、独立董事比例、董事会多样性和可持续发展委员会的存在为代表的公司治理因素在企业披露生物多样性倡议中的作用。本研究的样本包括 2016-2020 年间来自 37 个国家的公司。研究采用定量方法,运用了逻辑回归和固定效应面板数据分析等分析方法。研究结果表明,作为制度因素的国家环境绩效、董事会规模以及作为公司治理机制代表的可持续发展委员会的存在与企业生物多样性信息披露正相关。与此同时,国家治理指数和独立董事比例则会产生负面影响。最后,总体而言,女性董事会成员的比例对生物多样性披露没有显著影响。然而,额外的测试表明,在环境敏感行业的公司中,女性董事会成员的比例对生物多样性披露具有重要影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
期刊最新文献
Shaping tomorrow's managers: The influence of university education on economics students' attitudes toward corporate social responsibility and labor unions The effect of corporate social responsibility on customer engagement and citizenship behavior Synergizing lean management and circular economy: Pathways to sustainable manufacturing Extending the boundaries of financial reporting in the extractive industries: Insights from bibliometric analysis Exploring the psychological antecedents of suppliers' sustainability practices: A qualitative investigation in the Indian textile industry
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1